53 results for “charitable trust”+ Section 80(5)clear
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In the result, all the appeals filed by the assessees stand allowed
Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm
80 taxmann.com 138 (Karnataka) wherein it was held that a registration granted under section 12A can be cancelled only under two circumstances, i.e., (i) if activities of such trust or institution are not genuine, and (ii) activities of trust or institution are not being carried out in accordance with object of trust or institution; fact that receipts from commercial activities